Effectiveness of fiscal incentives for R & D: quasi-experimental evidence
We exploit a 2008 UK policy reform that increased the tax incentives for R&D; in medium-sized enterprises relative to large ones, to overcome the endogeneity of exposure to such tax credits. We estimate a difference-in-difference design on the universe of corporation tax filings in the Unite...
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| Format: | Journal article |
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American Economic Association
2019
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